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This document is instructions for calculating a credit for income tax paid to another state on a North Dakota tax form. It provides details on who is eligible for the credit if they paid income tax to North Dakota and another state on the same income. It also provides specific instructions for filling out each line of the form, including entering the name of the other state, amounts of income sourced to the other state, the taxpayer's residency status, and the income tax paid to the other state.

